FTTTx EXCISE DUTY -Restoration of seized vehicle -whether appellant suffered exceptional hardship through vehicle not being restored due to medical and other reasons- Whether refusal to restore was a decision UKBA could not reasonably have arrived at- No – Appeal dismissed
Swami Raghavan
[2012] UKFTT 410 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 11 November 2021; Ref: scu.462826